태양금속공업 사업보고서 (2018.12)
4. 재무제표

재무상태표
제 54 기 2018.12.31 현재
제 53 기 2017.12.31 현재
제 52 기 2016.12.31 현재
(단위 : 원)

제 54 기	제 53 기	제 52 기

자산

Ⅰ.유동자산	163,636,321,984	165,063,434,788	150,284,033,515

(1)현금및현금성자산	2,932,518,525	7,631,905,129	2,358,076,247

(2)단기금융상품	6,260,000,000	8,727,500,000	3,887,500,000

(3)매출채권 및 기타유동채권	124,804,456,200	123,507,753,922	121,781,304,579

1.매출채권	120,145,283,006	117,369,261,348	117,797,584,421

대손충당금	(1,822,343,922)	(1,538,867,859)	(1,533,684,894)

2.단기미수금	2,607,188,507	2,668,171,675	1,984,296,909

대손충당금	(79,871,875)	(83,429,318)	(84,139,684)

3.단기미수수익	47,385,423	53,004,685	66,116,868

대손충당금	0	0	0

4.단기선급금	823,651,707	1,805,000,511	796,796,532

대손충당금	(673,839,961)	(673,839,961)	(673,839,961)

5.부가가치세대급금	3,157,581,084	3,306,172,001	3,036,764,919

6.단기선급비용	599,422,231	602,280,840	391,409,469

대손충당금	0	0	0

(4)당기법인세자산	0	0	0

(5)재고자산	29,576,413,514	25,125,824,347	22,191,889,174

1.상품	3,268,316,267	2,442,842,787	1,225,722,576

2.제품	7,255,884,688	5,690,661,068	6,005,019,061

3.재공품	8,218,379,736	7,673,330,828	7,822,943,746

4.원재료	1,475,527,933	2,286,516,475	2,639,003,394

5.저장품	8,581,742,633	6,206,726,613	4,471,140,245

6.미착품	776,562,257	825,746,576	28,060,152

(6)기타유동금융자산	62,933,745	70,451,390	65,263,515

1.유동단기매매금융자산	62,933,745	70,451,390	65,263,515

Ⅱ.비유동자산	180,809,070,494	174,193,983,357	175,597,341,120

(1)장기금융상품	9,800,000	9,800,000	389,800,000

(2)종속기업에 대한 투자자산	72,736,831,883	65,330,955,373	65,352,234,301

(3)기타비유동금융자산	7,195,565,129	6,921,610,629	6,862,877,879

(4)유형자산	95,226,701,002	96,344,282,263	97,667,026,023

1.토지	67,173,278,135	67,173,278,135	67,115,740,135

2.건물	18,760,908,585	18,760,908,585	18,772,047,843

감가상각누계액	(8,184,114,369)	(7,803,321,680)	(7,427,501,549)

3.구축물	9,061,966,558	8,761,871,558	8,755,871,558

감가상각누계액	(6,419,587,718)	(6,179,212,368)	(5,950,424,385)

4.기계장치	87,867,769,127	87,018,167,297	86,249,481,686

감가상각누계액	(73,806,716,003)	(71,350,693,986)	(68,332,000,466)

정부보조금	(3,301,323,731)	(3,708,023,732)	(4,114,723,733)

5.공구와기구	14,284,571,002	14,271,548,502	14,207,898,502

감가상각누계액	(14,147,287,341)	(14,018,797,431)	(13,813,467,924)

6.집기	3,938,427,893	4,220,688,433	4,053,513,868

감가상각누계액	(3,489,676,319)	(3,701,120,142)	(3,552,379,814)

7.차량운반구	1,093,355,665	1,147,283,572	1,191,564,805

감가상각누계액	(896,238,882)	(882,912,739)	(989,724,614)

8.금융리스자산	0	0	0

감가상각누계액	0	0	0

9.건설중인자산	3,291,368,400	2,634,618,259	1,501,130,111

정부보조금	0	0	0

(5)영업권 이외의 무형자산	1,050,661,722	1,037,528,230	831,522,995

1.저작권, 특허권, 기타 산업재산권, 용역운영권	17,082,422	3,948,930	2,343,695

2.기타무형자산	1,033,579,300	1,033,579,300	829,179,300

(6)투자부동산	4,045,453,230	4,065,970,536	4,086,487,842

(7)장기매출채권 및 기타비유동채권	544,057,528	483,836,326	407,392,080

1.장기매출채권	0	0	0

대손충당금	0	0	0

2.장기임차보증금	323,908,600	453,908,600	406,808,600

3.장기미수금	895,485,121	674,260,220	706,337,150

대손충당금	(675,336,193)	(644,332,494)	(705,753,670)

자산총계	344,445,392,478	339,257,418,145	325,881,374,635

부채

Ⅰ.유동부채	185,792,856,814	166,801,186,442	153,220,407,910

(1)매입채무 및 기타유동채무	183,076,393,064	165,494,397,442	151,171,605,027

1.단기매입채무	57,261,523,182	63,615,551,906	64,728,621,780

2.단기차입금	100,573,041,915	77,529,818,513	63,121,923,985

3.단기미지급금	5,980,214,550	6,135,704,128	4,768,879,666

4.부가가치세예수금	0	0	0

5.단기선수금	186,710,552	186,710,552	194,210,552

6.단기예수금	377,692,027	375,175,456	361,414,356

7.단기미지급비용	916,150,838	870,376,887	903,054,688

8.미지급배당금	0	0	0

9.유동성장기차입금	17,266,560,000	16,266,560,000	16,575,000,000

10.유동성사채	0	0	0

11.단기임대보증금	394,000,000	394,000,000	394,000,000

12.단기기타보증금	120,500,000	120,500,000	124,500,000

(2)미지급법인세	2,442,615,138	862,807,496	1,612,430,590

(3)당기법인세부채	0	0	0

(4)기타유동금융부채	273,848,612	443,981,504	436,372,293

1.유동금융보증부채	273,848,612	443,981,504	436,372,293

Ⅱ.비유동부채	33,589,611,531	49,216,639,635	52,475,814,551

(1)장기매입채무 및 기타비유동채무	4,233,280,000	21,499,840,000	25,500,000,000

1.장기차입금	4,233,280,000	21,499,840,000	25,500,000,000

2.사채	0	0	0

(2)이연법인세부채	2,355,473,028	2,143,974,507	2,913,812,062

(3)비유동종업원급여충당부채	28,619,152,343	27,397,610,590	25,844,156,342

(4)퇴직보험예치금	(1,834,005,458)	(1,812,145,625)	(1,798,402,155)

(5)국민연금전환금	(132,177,000)	(136,066,900)	(136,066,900)

(6)기타비유동금융부채	347,888,618	123,427,063	152,315,202

1.비유동금융보증부채	347,888,618	123,427,063	152,315,202

부채총계	219,382,468,345	216,017,826,077	205,696,222,461

자본

Ⅰ.자본금	20,000,000,000	20,000,000,000	20,000,000,000

(1)보통주자본금	18,350,000,000	18,350,000,000	18,350,000,000

(2)우선주자본금	1,650,000,000	1,650,000,000	1,650,000,000

Ⅱ.자본잉여금	20,251,411,054	20,251,411,054	19,145,408,225

(1)주식발행초과금	19,145,408,225	19,145,408,225	19,145,408,225

(2)기타자본잉여금	0	0	0

(3)자기주식처분이익	1,106,002,829	1,106,002,829	0

Ⅲ.기타자본구성요소	(123,003,809)	(123,003,809)	(494,155,980)

(1)자기주식	(123,003,809)	(123,003,809)	(494,155,980)

Ⅳ.기타포괄손익누계액	(526,162,151)	142,846,955	101,965,010

(1)매도가능금융자산평가이익	0	142,846,955	101,965,010

(2)매도가능금융자산평가손실	(526,162,151)	0	0

Ⅴ.이익잉여금(결손금)	85,460,679,039	82,968,337,868	81,431,934,919

(1)이익준비금	6,010,000,000	5,810,000,000	5,210,000,000

(2)임의적립금	39,160,000,000	36,160,000,000	33,160,000,000

(3)미처분이익잉여금(미처리결손금)	40,290,679,039	40,998,337,868	43,061,934,919

자본총계	125,062,924,133	123,239,592,068	120,185,152,174

자본과부채총계	344,445,392,478	339,257,418,145	325,881,374,635

포괄손익계산서
제 54 기 2018.01.01 부터 2018.12.31 까지
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 54 기	제 53 기	제 52 기

Ⅰ.수익(매출액)	325,811,615,941	338,292,737,766	350,872,050,803

(1)재화의 판매로 인한 수익(매출액)	325,811,615,941	338,292,737,766	350,872,050,803

1.제품매출액	225,471,423,695	240,463,100,211	252,607,594,343

2.상품매출액	84,271,444,548	82,459,395,595	81,520,659,887

3.원재료매출액	16,068,747,698	15,370,241,960	16,743,796,573

Ⅱ.매출원가	290,585,274,517	298,217,208,203	312,077,863,557

(1)제품매출원가	191,940,535,313	202,083,865,682	216,602,839,089

(2)상품매출원가	82,538,861,698	80,784,183,886	79,312,214,199

(3)원재료매출원가	16,105,877,506	15,349,158,635	16,162,810,269

Ⅲ.매출총이익	35,226,341,424	40,075,529,563	38,794,187,246

Ⅳ.판매비와관리비	30,064,340,696	28,349,834,394	28,361,382,118

(1)급여	10,550,484,290	10,295,853,401	10,200,827,587

(2)퇴직급여	1,715,619,520	1,743,086,692	1,178,054,631

(3)복리후생비	1,340,577,239	1,376,193,878	1,417,364,172

(4)여비교통비	222,697,777	219,273,105	188,526,301

(5)통신비	42,345,094	60,939,081	68,349,649

(6)세금과공과	529,485,678	443,040,330	413,363,488

(7)차량유지비	168,860,592	172,546,503	255,639,030

(8)감가상각비	306,983,582	295,827,970	296,227,452

(9)접대비	160,141,073	142,390,049	167,078,285

(10)소모품비	1,079,404,295	849,584,586	589,499,646

(11)도서인쇄비	9,013,774	8,757,211	10,077,800

(12)수선비	20,737,691	38,020,929	13,670,595

(13)교육훈련비	47,230,824	70,530,782	74,485,450

(14)지급수수료	2,723,620,205	2,368,805,631	2,505,814,138

(15)광고선전비	68,422,204	137,305,750	69,662,664

(16)일숙직비	3,680,000	4,080,000	4,720,000

(17)수출제비용	2,535,462,786	2,390,459,408	2,707,856,228

(18)운반비	4,941,870,748	4,918,791,103	4,928,510,983

(19)포장비	2,652,016,346	2,179,202,770	2,488,958,783

(20)임차료	293,950,327	291,020,363	260,714,680

(21)보험료	172,393,757	157,154,122	164,340,422

(22)산재보험료	144,815,534	181,096,800	198,363,530

(23)대손상각비(대손충당금환입)	333,176,352	5,182,965	148,358,700

(24)무형자산상각비	1,351,008	690,965	852,805

(25)기타판매비와관리비	0	0	10,065,099

Ⅴ.영업이익(손실)	5,162,000,728	11,725,695,169	10,432,805,128

Ⅵ.기타이익	5,126,547,291	2,363,705,571	5,911,792,859

(1)부산물수입	626,570,350	482,411,310	405,741,960

(2)수입임대료	64,758,000	67,309,666	62,366,036

(3)외환차익	2,089,804,432	629,470,225	1,664,477,687

(4)유형자산처분이익	38,501,045	174,150,763	78,161,508

(5)매도가능금융자산처분이익	0	0	0

(6)단기매매금융자산평가이익	0	5,219,235	0

(7)기타대손충당금환입	3,557,443	62,023,892	0

(8)외화환산이익	1,628,830,489	75,515,834	2,725,211,669

(9)잡이익	674,525,532	867,604,646	975,833,999

Ⅶ.기타손실	1,009,178,647	9,803,587,505	3,446,265,324

(1)기부금	35,550,000	29,800,000	14,900,000

(2)외환차손	734,122,947	3,673,171,950	2,637,252,018

(3)투자자산처분손실	0	0	148,238

(4)단기매매금융자산평가손실	7,517,645	0	3,986,640

(5)매도가능금융자산손상차손	0	107,544,172	48,008,248

(6)외화환산손실	22,449,165	5,658,498,979	41,253,813

(7)잡손실	209,538,890	334,572,404	700,716,367

Ⅷ.금융수익	398,881,099	344,247,785	418,725,655

(1)이자수익	362,913,159	323,456,065	401,350,775

(2)배당금수익(금융수익)	35,967,940	20,791,720	17,374,880

Ⅸ.금융원가	4,097,902,920	3,656,224,616	3,969,658,016

(1)이자비용	4,097,902,920	3,656,224,616	3,969,658,016

Ⅹ.법인세비용차감전순이익(손실)	5,580,347,551	973,836,404	9,347,400,302

XI.법인세비용	3,063,747,707	117,295,741	1,037,487,296

XⅡ.당기순이익(손실)	2,516,599,844	1,091,132,145	8,309,913,006

XⅢ.기타포괄손익	(999,154,242)	1,280,485,949	(341,318,834)

(1)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(669,009,106)	40,881,945	79,150,110

1.매도가능금융자산평가손익(세후기타포괄손익)	(669,009,106)	40,881,945	79,150,110

(2)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	(330,145,136)	1,239,604,004	(420,468,944)

1.확정급여제도의 재측정손익(세후기타포괄손익)	(330,145,136)	1,239,604,004	(420,468,944)

XIV.총포괄손익	1,517,445,602	2,371,618,094	7,968,594,172

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	68	29	236

자본변동표
제 54 기 2018.01.01 부터 2018.12.31 까지
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2016.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	22,814,900	74,142,365,757	112,816,432,902

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	599,874,900	599,874,900

Ⅴ.지분의 발행

Ⅵ.무상증자

Ⅶ.자기주식 거래로 인한 증감

Ⅷ.당기순이익(손실)	8,309,913,006	8,309,913,006

Ⅸ.기타포괄손익	79,150,110	(420,468,944)	(341,318,834)

2016.12.31 (Ⅹ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	101,965,010	81,431,934,919	120,185,152,174

2017.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	101,965,010	81,431,934,919	120,185,152,174

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	794,333,200	794,333,200

Ⅴ.지분의 발행

Ⅵ.무상증자

Ⅶ.자기주식 거래로 인한 증감	1,106,002,829	371,152,171	1,477,155,000

Ⅷ.당기순이익(손실)	1,091,132,145

Ⅸ.기타포괄손익	40,881,945	1,239,604,004	1,280,485,949

2017.12.31 (Ⅹ.기말자본)	20,000,000,000	20,251,411,054	(123,003,809)	142,846,955	82,968,337,868	123,239,592,068

2018.01.01 (Ⅰ.기초자본)	20,000,000,000	20,251,411,054	(123,003,809)	142,846,955	82,968,337,868	123,239,592,068

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	215,119,300	215,119,300

Ⅴ.지분의 발행

Ⅵ.무상증자

Ⅶ.자기주식 거래로 인한 증감

Ⅷ.당기순이익(손실)	2,516,599,844	2,516,599,844

Ⅸ.기타포괄손익	(669,009,106)	190,860,627	(478,148,479)

2018.12.31 (Ⅹ.기말자본)	20,000,000,000	20,251,411,054	(123,003,809)	(526,162,151)	85,460,679,039	125,062,924,133

현금흐름표
제 54 기 2018.01.01 부터 2018.12.31 까지
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
(단위 : 원)

제 54 기	제 53 기	제 52 기

Ⅰ.영업활동현금흐름	(3,918,543,068)	1,375,441,072	9,694,239,436

(1)당기순이익(손실)	2,516,599,844	1,091,132,145	8,309,913,006

(2)당기순이익조정을 위한 가감	12,682,861,019	16,289,365,211	9,578,502,459

1.대손상각비	329,618,909	(56,948,577)	148,177,903

2.감가상각비	3,238,250,992	3,667,208,187	3,849,150,173

3.무형자산상각비	1,351,008	690,965	852,805

4.퇴직급여	3,988,234,306	4,080,120,399	3,702,026,397

5.외화환산손실	22,449,165	5,658,498,979	41,253,813

6.이자비용	4,097,902,920	3,656,224,616	3,969,658,016

7.투자자산평가손실	7,517,645	0	3,986,640

8.매도가능금융자산손상차손	0	0	48,008,248

9.법인세비용	3,063,747,707	(117,295,741)	1,037,487,296

10.투자자산평가이익	0	(5,219,235)	0

11.이자수익	(362,913,159)	(323,456,065)	(401,350,775)

12.배당수익	(35,967,940)	(20,791,720)	(17,374,880)

13.외화환산이익	(1,628,830,489)	(75,515,834)	(2,725,211,669)

14.유형자산처분이익	(38,500,045)	(174,150,763)	(78,161,508)

(3)영업활동으로인한자산ㆍ부채의변동	(13,873,330,996)	(9,972,089,350)	(2,502,734,925)

1.매출채권의 감소(증가)	(1,207,072,552)	(5,022,689,816)	(3,869,078,130)

2.미수금의 감소(증가)	117,370,074	61,728,792	488,046,774

3.선급금의 감소(증가)	1,343,146,915	(1,008,203,979)	719,859,196

4.선급비용의 감소(증가)	2,858,609	(210,871,371)	80,396,979

5.부가가치세 선급금의 감소(증가)	148,590,917	(269,407,082)	(178,471,013)

6.재고자산의 감소(증가)	(4,450,589,167)	(2,933,935,173)	9,642,036,355

7.장기미수금의 감소(증가)	(223,078,929)	0	(83,893,765)

8.매입채무의 증가(감소)	(6,354,028,724)	(1,113,069,874)	(8,293,258,046)

9.미지급금의 증가(감소)	(151,995,101)	1,408,554,721	303,261,264

10.미지급비용의 증가(감소)	44,232,122	0	74,199,528

11.임대보증금의 증가(감소)	0	(4,000,000)	4,000,000

12.예수금의 증가(감소)	2,516,571	13,761,100	(120,903,366)

13.선수금의 증가(감소)	0	(7,500,000)	(212,475)

14.퇴직금의 지급	(3,149,171,631)	(886,456,668)	(1,220,412,889)

15.퇴직급여채무의 증가(감소)	3,889,900	0	(50,163,837)

16.기타비유동부채의 증가(감소)	0	0	1,858,500

(4)이자수취(영업)	368,532,421	271,851,199	399,146,157

(5)배당금수취(영업)	35,967,940	20,791,720	17,374,880

(6)이자지급(영업)	(4,096,361,091)	(3,688,902,417)	(3,969,658,016)

(7)법인세납부(환급)	(1,552,812,205)	(2,636,707,436)	(2,138,304,125)

Ⅱ.투자활동현금흐름	(7,319,938,473)	(6,863,561,198)	(2,613,396,576)

(1)단기금융상품의 처분	12,110,000,000	3,670,000,000	0

(2)단기투자증권의 처분	0	31,360	0

(3)비유동매도가능금융자산의 처분	503,048,334	0	946,531

(4)임차보증금의 감소	130,000,000	0	202,000

(5)토지의 처분	0	87,000,000

(6)건물의 처분	0	343,000,000

(7)기계장치의 처분	157,444,537	0	578,481,095

(8)기타유형자산의 처분	0	100,000	8,689,022

(9)집기의 처분	458,000	0	301,367

(10)차량운반구의 처분	1,785,364	8,622,427	17,286,038

(11)건설중인자산의 감소	0	0	96,000,000

(12)단기금융상품의 취득	(9,642,500,000)	(8,130,000,000)	0

(13)종속기업에 대한 투자자산의 취득	(7,351,547,847)	0	0

(14)비유동매도가능금융자산의 취득	(970,302,080)	0	(630,000,000)

(15)임차보증금의 증가	0	(47,100,000)	(25,501,000)

(16)토지의 취득	0	(144,538,000)	0

(17)건물의 취득	0	0	(43,000,000)

(18)구축물의 취득	(21,000,000)	(6,000,000)	0

(19)기계장치의 취득	(254,516,452)	(17,700,000)	(220,691,403)

(20)기타유형자산의 취득	(7,222,500)	(14,650,000)	0

(21)집기의 취득	(79,035,732)	(103,209,565)	(194,982,625)

(22)차량운반구의 취득	(7,151,000)	(113,082,497)	(185,580,820)

(23)건설중인자산의 취득	(1,874,914,597)	(2,189,338,723)	(2,015,546,781)

(24)기타무형자산의 취득	0	(204,400,000)	0

(25)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(14,484,500)	(2,296,200)	0

Ⅲ.재무활동현금흐름	6,543,898,888	10,815,901,903	(9,669,375,294)

(1)단기차입금의 증가	43,360,474,509	62,733,604,088	34,726,402,754

(2)장기차입금의 증가	0	14,000,000,000	18,000,000,000

(3)임대보증금의 증가	0	0	0

(4)자기주식의 처분	0	1,477,155,000	0

(5)단기차입금의 상환	(20,334,896,321)	(48,291,923,985)	(45,716,053,148)

(6)장기차입금의 상환	(16,266,560,000)	(18,308,600,000)	(16,079,050,000)

(7)임대보증금의 감소	0	0	(800,000)

(8)배당금지급	(215,119,300)	(794,333,200)	(599,874,900)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(4,803,951)	(53,952,895)	(8,300,619)

Ⅴ.현금및현금성자산의순증가(감소)	(4,699,386,604)	5,273,828,882	(2,596,833,053)

Ⅵ.기초현금및현금성자산	7,631,905,129	2,358,076,247	4,954,909,300

Ⅶ.기말현금및현금성자산	2,932,518,525	7,631,905,129	2,358,076,247

이익잉여금처분계산서
제 54 기 처분확정일 2019.03.27
제 53 기 처분확정일 2018.03.23
제 52 기 처분확정일 2017.03.24
(단위 : 원)

과 목	제54기	제53기	제51기

Ⅰ.처분전이익잉여금	40,290,679,039	40,998,337,868	43,061,934,919

1.전기이월이익잉여금	37,583,218,568	38,667,601,719	35,172,490,857

2.보험수리적손익	(330,145,136)	1,239,604,004	(420,468,944)

3.당기순이익	2,516,599,844	1,091,132,145	8,309,913,006

4. 기타포괄손익 전환금액	521,005,763	-	-

Ⅱ.이익잉여금처분액	2,415,119,300	3,415,119,300	4,394,333,200

1.이익준비금	200,000,000	200,000,000	600,000,000

2.연구개발적립금	1,000,000,000	1,500,000,000	1,500,000,000

3.사업확장적립금	1,000,000,000	1,500,000,000	1,500,000,000

4.현금배당액 주당배당금 보통주 : 당기 5원(1%) 전기 5원(1%) 전전기 20원(4%) 우선주 : 당기 10원(2%) 전기 10원(2%) 전전기 25원(5%)	215,119,300	215,119,300	794,333,200

Ⅲ.차기이월이익잉여금	37,875,559,739	37,583,218,568	38,667,601,719